Donating your apprenticeship tax to EMD is a great way to support the emergence of a new business world


Apprenticeship tax brochure


How your donations are used: 

  • • Students bursaries
  • • Purchasing additional resources for the library
  • • Humanitarian and social projects conducted by our students
  • • Creation of a TV studio
  • • (.../...)                      


How do I donate my apprenticeship tax to EMD?

The tax cannot be paid directly to EMD.


If you would like to donate your apprenticeship tax to EMD, you will need to:

1. Choose an apprenticeship tax collection body (OCTA)

Your donation must be made via an approved apprenticeship tax collection body. You may select the body of your choosing.

Employers have two different ways to pay this tax. They can either pay the amount directly to the Public Treasury, or they can pay the funds to one of the 147 approved apprenticeship tax collection bodies (OCTAs). These bodes are linked to a professional organisation or association, a region, a chamber of commerce and industry, a professional institute, an employers’ association, or other official organisation. Since the introduction of France’s Social Cohesion Act in 2006, it is no longer possible to pay your apprenticeship tax directly to an educational institution. However, any amounts paid to one or more OCTA(s) can be directed to specific, identified institutions. This is the very essence of this tax: it can be distributed as the payer sees fit, and no link is needed to the professional organisation to which the company belongs, or even to its region. 

2. Assign your apprenticeship tax to EMD

If you would like more information, please contact Mrs Merrou at: